Viva is featured in the December 11, 2007 Wall Street Journal article for her comments on the recent actions by the Treasury Department and the Internal Revenue Service to try and end the beneficial tax treatment of investors that use exchange-traded notes, or ETNs.
Executive Excess on Capitol Hill.
Viva was quoted in a November 12, 2007 online article in The Nation
Democrats Split Over Bill Affecting Backers: Tax Measure Targets Hedge Funds by Jonathan Weisman.
Viva’s comments featured in a November 7, 2007 Washington Post
Politicians Face Choice Between Tax and Hedge Fund Industry
New York Sun, November 7, 2007.
IRS to Probe Hedge Fund, Private Equity Taxes
Viva was featured in a November 2, 2007 Reuters article, for her comments on the U.S. tax authorities attempt to discover if fund managers in the private equity and hedge fund industry are paying their taxes properly.
Hedge-Fund Managers Eyed by Congress for Medicare Tax
Viva’s comments featured in a September 7, 2007, Bloomberg article, “Hedge-Fund Managers Eyed by Congress for Medicare Tax.”
Speakers Question Distinctions Regarding Taxation of Alternative Investment Vehicles
BNA Daily Report for Executives and BNA Daily Tax Report, August 1, 2007.
Another Shoe to Drop?
Jenkins & Gilchrist: Trusts & Estates, August 2007
America vs. Hedge Funds?
Absolute Return, June 2007.
98 Tax Notes 649 – NEWS ANALYSIS: NO CONSTRUCTIVE SALE IN A DECS TRANSACTION
The stated facts in the 2003-7 Ruling. . . do not have any implication for future §1259 safe harbor collar guidance, [Viva Hammer, an attorney-adviser at the Treasury Department’s office of tax policy] had noted in discussions earlier in the day [at a Jan. 24, 2003 meeting of the A.B.A. Tax Section]. Read Viva’s comments here 2003-2-3 Variable Forward ABA